Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
The dominant issue was classification of a zinc oxide-based mixture containing silicones and other additives, intended for UV protection in sunscreen/cosmetic formulations, under Heading 2817 (zinc oxide) or Heading 3304 (cosmetic/skin-care preparations including sunscreen). It was held that Chapter 28 applies to separate chemically defined compounds and permits only limited additives for safety, preservation, or transport; the additional constituents were functional ingredients added for specific cosmetic use, taking the product outside Heading 2817. Applying Chapter Note 3 to Chapter 33, HSN guidance, and GRI 1, the preparation was covered by the specific inclusion of sunscreen/skin-care preparations under Heading 3304 and was classified under CTI 33049990. - AAR
The dominant issue was classification of a zinc oxide-based mixture containing silicones and other additives, intended for UV protection in sunscreen/cosmetic formulations, under Heading 2817 (zinc oxide) or Heading 3304 (cosmetic/skin-care preparations including sunscreen). It was held that Chapter 28 applies to separate chemically defined compounds and permits only limited additives for safety, preservation, or transport; the additional constituents were functional ingredients added for specific cosmetic use, taking the product outside Heading 2817. Applying Chapter Note 3 to Chapter 33, HSN guidance, and GRI 1, the preparation was covered by the specific inclusion of sunscreen/skin-care preparations under Heading 3304 and was classified under CTI 33049990. - AAR
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